Local budgets tax expenditures's role in formation of tax capacity

Journal Title: Проблеми економіки - Year 2012, Vol 2012, Issue 3

Abstract

The article deals with the concept of tax expenditures (which are defined as tax revenues which not received in the budget system as a result of tax credits and exemptions set out at tax laws) describes their characteristics, an algorithm for the identification and evaluation. Based on the data of the Irkutsk Region (Russia) analyzes the value of the structure and dynamics of the tax expenditures of local budgets in 2006-2011. Describes the mechanism of the effect of tax expenditures on the tax capacity of the local budgets. The problems of the implementation of this mechanism in the practice of providing tax relief on taxes to the local budget.

Authors and Affiliations

Yelena Orlova, Stepan Bykov

Keywords

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  • EP ID EP98635
  • DOI -
  • Views 92
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How To Cite

Yelena Orlova, Stepan Bykov (2012). Local budgets tax expenditures's role in formation of tax capacity. Проблеми економіки, 2012(3), 36-46. https://europub.co.uk/articles/-A-98635